Cash – 170000
Machinery – 40000
Furniture – 30000
Sundry debtors Rohan – 18000
Subhash – 19000
Sundry creditors Syam – 15000
Sandeep – 16000
Loan & Liabilities Shivam – 20000
Mobile – Videocon 10 Pcs 15000/-
Samsung 40 Pcs 14000/-
Oppo 50 Pcs 20000/-
Vivo 25 Pcs 10000/-
Ear phone – Simple 100 Pcs 50/-
Original 200 Pcs 90/-
Charger – Charger 1 pin 70 Pcs 60/-
Charger 2 pin 40 Pcs 80/-
Charger 5 pin 20 Pcs 150/-
Battery – 2.5 LB 50 Pcs 250/-
4 LB 40 Pcs 300/-
5 LB 60 Pcs 500/-
9LB 30 Pcs 900/-
1. Goods sold to Deepak Mobiles
2.5 L 50 pcs 240/- 2% Discount
Vivo 10 pcs 11500/- 3%Discount
Simple 80 pcs 80/- 1% Discount
Charger 5 pin 10 pcs 170/- 1% Discount
2.Goods purchase from Ravikant
Nokia 13 pcs 7000/- 3%Discount
5Lb 10 pcs 490/- 2%Discount
Charger 1 pin 30 pcs 65/- 1%Discount
3. Goods sold to Manish Mobiles
9 Lb 25pcs 980/- 2% Discount
Charger 2 pin 40 pcs 90/- 1% Discount
Oppo 35 pcs 20100 3% Discount
Original 170 pcs 110/- 1%Discount
4LB 28 pcs 320/- 2% Discount
4. Cash Paid to creditors 5% Discount
- Cash Rec. From – Rohan 17000
Subhash 18000
- Sold machinery – 45000
- Sold furniture – 25000
Answers
Working Capital 23,21,641.80 Sales Accounts 8,68,591.80
Cash in Hand 2,45,550,00 Net Profit 741.80
Sundry Debtors 8,68,591.80 Stock in Hand 13,02,502.50
Sundry Creditors 95,002.50 Opening Stock 20,74,900.00
